Questions 18 to 19 are based on the following information: The following data relate to direct labor costs for February: Actual costs 7,700 hours at $14.00 per hour Standard costs 7,000 hours at $15.00 per hour 18. What is the direct labor rate variance? O A. $7,000 favorable B. $7,000 unfavorable O C. $7,700 unfavorable D. $7,700 favorable